Former Minister of Education and founder of the School of Politics, Policy and Governance (SPPG), Obiageli “Oby” Ezekwesili, has called for an immediate suspension of the Nigerian Tax Reform Act, citing what she described as a “credibility crisis” in the legislative process.

In a public memorandum addressed to President Bola Ahmed Tinubu, the leadership of the National Assembly and other stakeholders, which she shared on X on Tuesday, Ezekwesili warned that the reported gazetting of a version of the Act that diverges from the text passed by the National Assembly poses “grave constitutional concerns”.

She wrote: “Under the 1999 Constitution of the Federal Republic of Nigeria (as amended), legislative authority resides exclusively in the National Assembly, and the integrity of the lawmaking process is fundamental to democratic governance and the rule of law. Any situation in which an inauthentic legislative text is published or treated as law – whether by error, negligence, or intent – demands immediate suspension of implementation and a transparent, independent inquiry.”

According to her, reports suggest that the gazetted version contains provisions that “lack clear legislative origin, expand administrative discretion while weakening taxpayer protections, and raise serious federalism and legality questions.”

Ezekwesili urged the executive and legislature to suspend implementation of the Act, rescind all actions taken on the basis of the disputed text, institute an independent inquiry into how the divergence occurred, and restart the legislative process from the public hearing stage.

“A mere ‘re-gazetting’ without investigation does not meet democratic standards of accountability,” she argued. “Nigerians deserve full clarity on whether this episode was the result of an innocent administrative error or a more serious act involving knowing substitution or alteration of legislative text. Where wrongdoing is established, appropriate administrative and criminal liability must follow.”

She stressed that legitimacy is essential for voluntary compliance with tax laws, adding, “A tax system cannot command voluntary compliance without legitimacy. A democracy cannot deliver good governance without accountability.”

Ezekwesili stressed that the only process to commence on 1 January 2026 should be an inquiry that “will inspire the confidence of Nigerians and reset the grounds for an expedited legislative process for a Tax Reform Act owned by the citizens because it passes the test of credibility and legitimacy.”